DBA-Konflikte bei Verlassenschaften, Lizenzgebühren und „Signing-Boni“ in Deutschland, Liechtenstein, Österreich und der Schweiz

From March 17^th to March 18^th, 2023, the D-A-CH Tax Congress was held in Vienna. Under the moderation of Michael Lang, representatives of the D-A-CH tax administrations – Bernhard Canete (Liechtenstein), Pascal Duss (Switzerland), Silke Bruns (Germany) and Sabine Schmidjell-Dommes (Austria) – discussed problems in recent tax treaty practice. This contribution summarizes the main points of discussion regarding income attribution during the settlement of estates, the applicability of Art 12 OECD Model 1977 on IT services, and the allocation of taxing rights for compensation payments before the start of employment.